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Silver Cloud Tea Factory and Another Vs. Union of India and Another

Court : Chennai

Subject : Constitution

Acts : Tea Act, 1953 - Sections 30(3) and (5); Constitution of India - Articles 14, 19, 245, 301 and 302; Tea (Marketing Control) Order, 1984 - Sections 17; Indian Partnership Act; Tea Board Act, 1949 - Sections 2 and 10; A.P. (Agricultural Produce and Livestock) Markets Act; The Tea (Distribution and Export) Control Order, 1957; The Tea Waste (Control) Order, 1959; Essential Commodities Act, 1955 - Sections 3

Reported in : AIR1994Mad283

1444 of 1986 has been filed by the 1st appellant for a declaration that Section 30(3) of the Tea Act, 1953 (hereinafter referred to as the Act), is null and void. In W.P. No. 1443 of 1986 the prayer … writ appeals have been filed against the common order dated 2-8-1987 dismissing writ petitions 1442 to 1444 of 1986. Writ petition No. 1444 of 1986 has been filed by the 1st appellant for a declaration that Section

The Belsund Sugar Co. Ltd. Vs. the State of Bihar and ors. Etc.

Court : Supreme Court of India

Subject : Commercial

Acts : Bihar Agricultural Produce Markets Act, 1960 - Sections 2(1), 3(1) 4, 5, 7, 12, 13, 15, 18, 25, 27, 28, 29, 31, 32, 39, 40, 42, 43, 44, 46, 48, 49, 50(1), 51, 52 and 58 - Rule 82; Bihar Sugarcane(Regulation of Supply & Purchase) Act, 1981; Bihar Agricultural Produce Markets Rules, 1975; Sugar(Control) Order, 1966; Sugar(Packing & Marking) Order, 1970; Sugar(Restriction on Movement) Order, 1970; Indian Contract Act, 1872 - Sections 72; Constitution of India - Articles 19(1), 132(1), 133(1), 142, 145 and 254(1); Industries(Development and Regulation) Act, 1951; Rice Milling Industry(Regulation) Act, 1958 - Sections 6(1); Tea Act, 1953 - Sections 30(1); Essential Commodities Act, 1955 - Sections 3; Bihar Molasses(Control) Act, 1947; Bihar Sugarcane Act, 1979 - Bihar Sugarcane

Reported in : AIR1999SC3125; 1999(4)ARBLR502(SC); 1999(3)BLJR2191; JT1999(5)SC422; 1999(4)SCALE516; (1999)9SCC620; [1999]Supp1SCR146

the purchase and sale of tea were governed by the comprehensive provisions of the Central Act, namely, the Tea Act, 1953, the said Act would wholly govern transactions of purchase and sale of tea by the appellant and to … Act') as well as by the Sugarcane (Control) Order, 1966 and Sugar (Control) Order, 1966 both issued under Section 3 of the Essential Commodities Act, 1950(hereinafter referred to as the 'Essential Commodities Act') and also under the … of market fee under the provisions of Bihar Agricultural Produce Markets Act, 1960 (hereinafter referred to as the 'Market Act' for short). The grievance made

The State of West Bengal Vs. Kesoram Industries Ltd. and ors.

Court : Supreme Court of India

Subject : ConstitutionOther Taxes

Acts : Constitution of India - Articles 14, 21, 32, 51, 136, 141, 245, 246, 246(1), 246(2), 246(3), 248, 248(2), 249 to 252, 253, 256, 257, 265, 276, 301, 356 and 366; Cess Act, 1980 - Sections 2, 3, 5, 5(1) 6 and 18; West Bengal Primary Education Act, 1973 - Sections 78, 78A, 78(1), 78(2) and 78(2A); West Bengal Rural Employment and Production Act, 1976 - Sections 2 and 4; Cess Act, 1880 - Sections 3, 4, 5, 6(1) and 72; West Bengal Land Reforms Act, 1955 - Sections 23B(1); West Bengal Taxation Laws (Amendment) Act, 1992 - Sections 2; Bengal General Clauses Act, 1899 - Sections 3, 4(2) and 4(2A); West Bengal Taxation Laws (Amendment) Act, 1981; West Bengal Taxation Laws (Amendment) Act, 1989; Mines and Minerals (Development and Regulation) Act, 1957 - Sections 2, 4, 4A , 9, 9(2), 9A, 13(2

Reported in : (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201; [2004] 1 SCR 564

of its power to make any legislationwhatsoever.(iii) Having regard to the declaration made in Section 2, of the Tea Act,1953, the entire tea industry having been taken over in terms of Entry 52of List I of the Seventh … ambit of Entry 23 of the State List. There would,    therefore, after the Central Act of 1957, be "no matter in the    List" to which the fee could be related in order to render it   

Atiabari Tea Co., Ltd. Vs. the State of Assam and ors.

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Articles 14, 19(1), 32, 132, 226,265, 301, 302, 303 and 304; Assam Taxation (onGoods Carried by Roads or Inland Waterways) Act, 1954 - Sections 6 and 7(3); TeaAct, 1953 - Sections 3 and 10

Reported in : AIR1961SC232; [1961]1SCR809

Assam Taxation (on Goods Carried by Roads or Inland Waterways) Act, 1954 and Sections 3 and 10 of Tea Act, 1953 - enactment of Act of 1954 challenged on ground of constitutional validity - as per Proviso to Article … escape; s. 12 with rectification, and s. 13 with penalty for non-submission of returns and evasion of taxes. Section 19 provides for notice of demand, and s. 20 lays down when tax becomes payable. This Act has been

Duncans Industries Ltd. Vs. A.j. Agrochem

Court : Supreme Court of India

Subject : Land Acquisition

gardens, the Central Government vide notification dated 28.01.2016, in exercise of its power under Section 16E of the Tea Act, 1953 has taken over the control of 7 tea gardens. 2.2 That the respondent is an operational creditor of … Central Government vide notification dated 28.01.2016, in exercise of its power under Section 16E of the Tea Act, 1953 has taken over the control of 7 tea gardens. 2.2 That the respondent is an operational creditor of

Collector of C. Ex. Vs. Tata Tea Limited

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1998)(101)ELT37TriDel

since it is not specifically exempted under the Central Excise Rules, 1944.Cess on tea is leviable under the Tea Act, 1953 and the definition of tea includes tea waste also. The Revenue further contended that since no Notification under … which it was stated that no cess is to be collected for the Tea Waste as defined under Section 25 of the Tea Act, 1953. He, therefore, prays that the appeals be dismissed.4. Heard both sides. In … export since it is not specifically exempted under the Central Excise Rules, 1944.Cess on tea is leviable under the Tea Act, 1953 and the definition

The Hilla Tea Estates and Industries Ltd. and Anothers Vs. State of We ...

Court : Kolkata

Subject : Property

Acts : Calcutta High Court (Appellate side), Rules - Rule 16;; West Bangal Estates Acquisition Act, 1954 - Sections 6(3), 6(5) and 10(2);; West Bangal Estate Acquisition Rules, 1954 - Rule 4;; West Bengal Estates Acquisition Act, 1953 - Sections 4, 5, 6, 6(1), 10(5) and 42(2);; Tea Act, 1953;; Constitution of India - Article 226;; Code of Civil Procedure (CPC) 1908 - Section 151 - Order 39, Rule 2(3)

Reported in : AIR1993Cal236

deponent, the corrct position was subsequently ascertained on holding necessary enquiry and verification of returns filed under the Tea Act, 1953 by the Hilla Tea Estate Joint Council of Management through its acting Manager and the said returns admittedly … of the petitioner No. 1, as a lessee and/ or intermediary therein, by reason of the provisions of Sections 6 and 10(5) of the West Bengal Estates Acquisition Act, 1953 (hereinafter referred to as the said Act … of Sections 6 and 10(5) of the West Bengal Estates Acquisition Act, 1953 (hereinafter referred to as the said Act of 1953), read with Rule

State of Assam and anr. Vs. D.C. Choudhuri and anr.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Assam Agricultural Income Tax Act, 1939 - Sections 19(1), 19(2), 20(4), 30 and 43(2)

Reported in : AIR1970SC2057; [1970]76ITR706(SC); [1970]1SCR780

be first stated. D.C. Choudhuri and S.C. Dutt petitioners in four of the writ petitions owned the Martycherra Tea Estate in the district of Cachar which they had purchased on January 1, 1948. They sold this Estate … Dutt on July 9, 1953. The case of the company was that no notice had been received under Section 19(2) of the Act for the assessment years 1951-52 to 1955-56 and therefore no returns were filed. On October

A.C. Paul Agricultural Co. Pvt. Ltd. and ors. Vs. State of West Bengal ...

Court : Kolkata

Subject : ConstitutionCivil

Reported in : 1984(3)ECC200

repugnancy between the provisions of the West Bengal Rural Employment and Production Act, 1976, and those of the Tea Act, 1953. The object of the Tea Act, 1953, is to provide control by the Union of tea industry, of … credited to the fund called the West Bengal Rural Employment and Production Fund which has been established under Section 5(1) of the Act. Section 6 of the Act provides that the said fund would be utilised for … rural employment cess under the West Bengal Rural Employment and Production Act 1976 (West Bengal Act 14 of 1976). 2. Mr. Sitesh Roy, learned Advocate

Commissioner of Income-tax, (Central), Madras Vs. Alagappa Cotton Mill ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act 1961 - Sections 43(1), 143, 144, 170, 187(2) and 188

Reported in : (1984)41CTR(Mad)230; [1984]149ITR640(Mad)

firm. By section 154 of the Income and Corporation Taxes Act, 1970, re-enacting section 19 of the Finance Act, 1953, if a person charged under Schedule D ceases within the year of assessment to carry on the trade … : [1970]75ITR1(Delhi) , R. B. Bansilal Abirchand Spinning and Weaving Mills v.CIT : [1970]75ITR260(Bom) and Mavukkarai (N.) Estate Tea Factory v. Addl. CIT : [1978]112ITR715(Mad) 13. Section 187(1) of the I.T. Act, 1961, says that 'where at